Tunisia

Extension of the Social Solidarity Contribution (SSC) Measures to 2026

From PIT perspective, the finance law 2026 has extended the Social solidarity contribution of 0,5% for the revenues realized over 2026.

As from January 1st, 2027, SSC will be due at the rate of 1% of the net revenue, unless new changes provided by the finance law 2027.

Extension of the scope of the wealth tax 

The Finance Law 2026 extends the wealth tax to cover, in addition to immovable assets, the movable assets. Also, the tax wealth rate is reviewed as follows: 

• 5%: for assets valued between 3 million and 5 million dinars.
• 1%: for assets valued at more than 5 million dinars.